2-cent tax increase up for final vote

Special-called meeting to address FY 2026-27 budget, tax levy, nonprofit funding, year-end budget amendments

10:45 a.m. June 24, 2026

DUANE CROSS
MCO Publisher•Editor

Moore County commissioners will return to the budget table Monday for a final vote on the FY 2026-27 spending plan, including a proposed countywide property tax rate of $1.7612 and money for county government, schools, debt service, capital projects, and local nonprofits.

A public hearing is scheduled for 6:20 p.m., followed by the council meeting at 6:30 p.m. at the American Legion, 119 Booneville Hwy. in Lynchburg.

The special-called meeting comes after a bumpy budget season. An earlier budget vote failed in May after it fell short of the 10 votes required for passage. The Metro Council later advanced the budget package on first reading June 15, setting up Monday’s second-reading vote just ahead of the July 1 start of the new fiscal year.

Countywide tax rate would be $1.7612

The proposed tax levy resolution sets the countywide property tax rate at $1.7612 per $100 of taxable property. The 2025-26 tax levy was $1.7412, meaning the proposed rate reflects a 2-cent increase.

Property owners inside the Urban Services District would pay an additional 0.0068, bringing the total urban services rate to $1.7680.

The countywide rate would be divided across five major funds: 0.7689 for the General Fund, 0.0552 for Solid Waste Sanitation, 0.0097 for Highway/Public Works, 0.8300 for the General Purpose School Fund, and 0.1974 for General Debt Service.

The package also keeps the Gross Receipts Tax in place, with those proceeds going to the General Fund.

Budget covers county, schools, debt, and capital projects

The spending plan covers county government, schools, public works, debt service, capital projects, and utility operations for the fiscal year that begins July 1 and ends June 30, 2027.

The General Fund – the county’s main operating fund – is proposed at $7,413,199. Among the larger line items are $1,553,500 for employee benefits, $1,221,309 for the Sheriff’s Department, $861,733 for Ambulance/EMS, and $813,210 for the jail.

The General Purpose School Fund totals $12,169,693. Its largest line item is $5,330,557 for instruction. Other major school expenses include $1,025,377 for school operations, $910,585 for the office of the principal, $842,256 for special education, and $806,158 for transportation.

The Highway/Public Works Fund totals $2,600,224, including $1,156,600 for highway and bridge maintenance, $800,000 for capital outlay, and $287,200 for operation and maintenance of equipment.

The Solid Waste/Sanitation Fund totals $740,912, with $696,712 budgeted for recycling centers and $44,200 for waste pickup.

Debt service is listed at $1,656,265, and the General Capital Projects Fund is listed at $495,000. The packet also includes money for the Metropolitan Utility District, with $2,423,001 listed for water plant and distribution and $789,448 for sewer plant operations.

In practical terms, the largest spending areas remain schools, county operations, public safety, employee benefits, and debt service.

Nonprofits listed for $22,000

The Metro Council also will take up nonprofit appropriations totaling $22,000.

The largest nonprofit allocation would go to Moore County Senior Citizens at $12,500, followed by Friends of Animals at $7,000 and Centerstone at $2,500.

Under the resolution, the money must be used for charitable work that benefits residents of Metropolitan Lynchburg/Moore County. The organizations also must provide required reports on their business affairs, transactions, and proposed use of county funds.

Budget amendments include BBQ reimbursement

The Council also will consider several year-end budget amendments.

One proposed amendment tied to the Jack Daniel BBQ on Oct. 10-11, 2025, shows a $35,939.18 reimbursement from Jack Daniel. The money would be divided between the General Fund and Solid Waste Fund, with $34,359.18 going to Fund 101 and $1,580 going to Fund 116.

The listed expenses include overtime for the Sheriff’s Department, jail, EMA and Ambulance/EMS, along with Social Security, unemployment, retirement, custodial work at tourist restrooms, building supplies, vehicle maintenance, Legion rent, and additional garbage tonnage and dumps.

A separate 2025-26 budget amendment includes $82,282 for education debt service related to textbooks, $1 million in capital projects retirement, solid waste adjustments for personnel, retirement, and insurance, and other transfers between county funds.

If approved Monday, the budget resolutions would take effect July 1.